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Green missing spots: Information entropy on greenhouse gas emission disclosure by Brazilian companies
Baginski, L. Viana, M.E.F. Wanke, P. Antunes, J. Tan, Yong Chiappetta Jabbour, C.J. Roubaud, D.
Baginski, L.
Viana, M.E.F.
Wanke, P.
Antunes, J.
Tan, Yong
Chiappetta Jabbour, C.J.
Roubaud, D.
Publication Date
2024-09
End of Embargo
Supervisor
Rights
© 2024 Elsevier. Reproduced in accordance with the publisher's self-archiving policy. This manuscript version is made available under the CC-BY-NC-ND 4.0 license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Peer-Reviewed
Yes
Open Access status
embargoedAccess
Accepted for publication
2024-07-20
Institution
Department
Awarded
Embargo end date
2025-08-03
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Additional title
Abstract
This study aims to address a critical gap in the literature by examining the incorporation of uncertainty in measuring carbon emissions using the greenhouse gas (GHG) Protocol methodology across all three scopes. By comprehensively considering the various dimensions of CO2 emissions within the context of organizational activities, our research contributes significantly to the existing body of knowledge. We address challenges such as data quality issues and a high prevalence of missing values by using information entropy, techniques for order preference by similarity to ideal solution (TOPSIS), and an artificial neural network (ANN) to analyze the contextual variables. Our findings, derived from the data sample of 56 companies across 18 sectors and 13 Brazilian states between 2017 and 2019, reveal that Scope 3 emissions exhibit the highest levels of information entropy. Additionally, we highlight the pivotal role of public policies in enhancing the availability of GHG emissions data, which, in turn, positively impacts policy-making practices. By demonstrating the potential for a virtuous cycle between improved information availability and enhanced policy outcomes, our research underscores the importance of addressing uncertainty in carbon emissions measurement for advancing effective climate change mitigation strategies.
Version
Accepted manuscript
Citation
Baginski L, Viana MEF, Wanke P et al (2024) Green missing spots: Information entropy on greenhouse gas emission disclosure by Brazilian companies. Journal of Environmental Management. 367: 121955.
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Article
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Notes
The full-text of this article will be released for public view at the end of the publisher embargo on 3 Aug 2025.